German Profit Taxes
Abstract
In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.1.2018).
The textbook, which has already been published in its sixth German edition, has now been translated into English language. It clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter.
The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.
Zusammenfassung
In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.1.2018).
The textbook, which has already been published in its sixth German edition, has now been translated into English language. It clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter.
The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.
Schlagworte
- Kapitel Ausklappen | EinklappenSeiten
- 2–12 Titelei/Inhaltsverzeichnis 2–12
- 13–26 1 Introduction to German profit tax law 13–26
- 1.1 The importance of taxes
- 1.2 Tax burden and tax justice
- 1.3 The three tax disciplines
- 1.4 The tax system
- 1.4.1 Earnings of the state
- 1.4.2 Classification of the tax types
- 1.4.3 Taxation terminology
- 1.4.4 Tax sovereignty
- 27–208 2 Personal income tax 27–208
- 2.1 Basic principles of personal income tax
- 2.1.1 Characterization, importance and principles of personal income tax
- 2.1.2 Personal and impersonal liability for personal income tax
- 2.1.3 Personal liability for personal income tax
- 2.1.4 Impersonal liability for personal income tax
- 2.1.5 Temporal assignment
- 2.2 Determination of taxable income
- 2.2.1 Determination of income
- 2.2.2 Seven types of income
- 2.2.3 Determination of the total amount of income
- 2.2.4 Fiscal treatment of losses
- 2.2.5 Special expenses
- 2.2.6 Extraordinary expenses
- 2.2.7 Family benefit compensation
- 2.2.8 Assessment basis and scale
- 2.3 Partnerships
- 2.3.1 Co-partner income
- 2.3.2 Other partners of a partnership
- 209–254 3 Corporate income tax 209–254
- 3.1 Basic principles
- 3.1.1 Characteristic features
- 3.1.2 Personal tax liability
- 3.1.3 Tax exemption
- 3.2 Tax assessment basis
- 3.2.1 Determination of taxable income
- 3.2.2 Adaptations of the commercial balance sheet to the tax balance sheet
- 3.2.3 Additions and deductions to determine the taxable income outside of the balance sheet
- 255–284 4 Trade tax 255–284
- 4.1 Basic principles
- 4.1.1 Characterization of trade tax
- 4.1.2 Subject of taxation
- 4.1.3 Personal tax liability
- 4.2 Business profit
- 4.2.1 Additions under Sec. 8 GewStG
- 4.2.2 Deductions under Sec. 9 GewStG
- 4.2.3 Loss carryforward
- 4.2.4 Tax allowance, federal tax rate, municipal rate and advance payments
- 4.3 Breakdown
- 4.4 Lump-sum crediting of trade tax
- 4.5 Final question on trade tax
- 285–292 5 Legal neutrality of taxation 285–292
- 5.1 Principle of legal neutrality of taxation
- 5.2 Approaches for the implementation of legal form neutral taxation in Germany
- 293–304 6 Final comprehensive case 293–304
- 6.1 Information regarding corporate income tax
- 6.2 Information regarding personalincometax
- 6.3 Solution notes
- 6.4 Solution
- 6.4.1 Determination of the taxable income/provision for trade tax/provision for corporate income tax
- 6.4.2 Calculation of the tax liability for 2018
- 305–307 List of figures 305–307
- 308–308 List of tables 308–308
- 309–309 Translations 309–309
- 309–314 English – German 309–314
- 315–320 German – English 315–320
- 321–326 Index 321–326